{
 "id": "ni_employment_allowance",
 "name": "Employment Allowance",
 "category": "ni",
 "value": "\u00a310,500",
 "unit": "per year",
 "valid_from": "2026-04-06",
 "valid_to": "2027-04-05",
 "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "\u00a3100,000 eligibility cap removed from April 2025.",
 "history": [
  "\u00a310,500 from 2025-04-06",
  "\u00a35,000 from 2022-04-06",
  "\u00a34,000 from 2020-04-06"
 ]
}